Trading Post Management Co. v. Kentucky Unemployment Insurance Commission

OPINION

ACREE, Judge:

The questions presented by the appellants include whether the Kentucky Unemployment Insurance Commission erroneously determined that eight employing bodies are successors-in-interest to the tax account and tax rate of Trading Post Mobile Homes, Inc., and whether the apportionment of liability among the eight successors was proper pursuant to Kentucky Revised Statute (KRS) 341.540(5)(a). We conclude the Commission’s findings of fact were inadequate and reverse the Franklin Circuit Court’s opinion affirming, vacate the Commission’s order, and remand the matter for entry of…